Form 24Q is a statement filed by the employer under the Indian Income Tax Act, 1961, to provide TDS details from salaries. This form is used explicitly for reporting TDS on employee salary payments. Employers are required to submit Form 24Q to the Income Tax Department on a quarterly basis.
Form 24Q is filed quarterly by the employer, providing details of TDS on salaries for each quarter of the financial year. Employers are required to file Form 24Q by specific due dates for each quarter. The scheduled dates may vary, but they are generally within 31 days from the end of each quarter.
Employers need to ensure the accurate and timely filing of Form 24Q to comply with tax regulations.
FAQ
The Income Tax Department specifies the due dates for filing Form 24Q. It is important for employers to adhere to these deadlines to avoid penalties. The due dates may vary for each quarter.
Yes, Form 24Q can be filed online through the Income Tax Department's e-filing portal. Employers can register on the portal and submit the form electronically.
Non-compliance with Form 24Q filing obligations may result in penalties and legal consequences. It is essential for employers to fulfil their TDS reporting obligations accurately and within the stipulated timelines to avoid any adverse actions.
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